\begin{table}
\centering
\begin{tabular}[t]{lcc}
\toprule
  & (1) & (2)\\
\midrule
Number of Commenting Periods & \num{0.52}*** & \num{0.42}***\\
 & (\num{0.09}) & (\num{0.08})\\
Unique Comment & \num{0.11} & \num{0.47}\\
 & (\num{0.30}) & (\num{0.46})\\
Tone of Comment & \num{0.85}*** & \num{0.75}**\\
 & (\num{0.20}) & (\num{0.22})\\
Difficulty of Comment & \num{1.64}* & \num{1.37}**\\
 & (\num{0.63}) & (\num{0.47})\\
Length of Comment & \num{0.14} & \num{0.09}\\
 & (\num{0.12}) & (\num{0.11})\\
Firm Size &  & \num{0.04}\\
 &  & (\num{0.05})\\
\midrule
Num.Obs. & \num{2779} & \num{1142}\\
FE: country & X & X\\
FE: industry & X & \\
FE: sector &  & X\\
\bottomrule
\multicolumn{3}{l}{\rule{0pt}{1em}+ p $<$ 0.1, * p $<$ 0.05, ** p $<$ 0.01, *** p $<$ 0.001}\\
\end{tabular}
\end{table}
